Date:
20091209
Docket: A-516-08
Citation: 2009 FCA 366
CORAM: NOËL J.A.
NADON J.A.
TRUDEL J.A.
BETWEEN:
CLOTHES
LINE APPAREL, DIVISION OF 2810221 CANADA INC.
Appellant
and
PRESIDENT
OF THE CANADA BORDER SERVICES AGENCY
Respondent
Heard at Ottawa,
Ontario, on December 9,
2009.
Judgment delivered from the Bench at Ottawa, Ontario, on December 9, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: NADON
J.A.
Date:
20091209
Docket:
A-516-08
Citation: 2009
FCA 366
CORAM: NOËL
J.A.
NADON
J.A.
TRUDEL
J.A.
BETWEEN:
CLOTHES LINE
APPAREL, DIVISION OF 2810221 CANADA INC.
Appellant
and
PRESIDENT OF
THE CANADA BORDER SERVICES AGENCY
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Ottawa, Ontario, on December 9, 2009)
NADON J.A.
[1]
We
have not been persuaded that the Canadian International Trade Tribunal made any
reviewable error when it concluded that the royalty component of the invoices
sent to the appellant by Diesel U.S.A. Inc. constituted, within the meaning of
subparagraph 48(5)(a)(iv) of the Customs Act, R.S.C. 1985, c.1 (2nd
Supp), a condition of sale of the goods at issue.
[2]
Accordingly,
the appeal will be dismissed with costs.
“M.
Nadon”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-516-08
STYLE OF CAUSE: CLOTHES
LINE APPAREL, DIVISION OF 2810221 CANADA INC. v. PRESIDENT OF THE CANADA BORDER
SERVICES AGENCY
PLACE OF HEARING: Ottawa,
Ontario
DATE OF HEARING: December 9, 2009
REASONS FOR JUDGMENT OF THE
COURT BY: NOËL, NADON, TRUDEL JJ.A.
DELIVERED FROM THE BENCH BY: NADON J.A.
APPEARANCES:
|
Mr. Michael Kaylor
|
FOR
THE APPELLANT
|
|
Mr. Yannick Landry
Mr. Philippe
Lacasse
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Lapointe Rosenstein L.L.P.
Montreal,
QC
|
FOR THE APPELLANT
|
|
John H. Sims,
Q.C.
Deputy Attorney General of Canada
|
FOR THE
RESPONDENT
|